Vincent, an unemployed and widowed father lives with his ten year old son Tom in Box 27, a numbered storage deposit in an underground car garage. Vincent makes a meager living taking odd jobs and within the precarious situation, provides Tom with as much of a home life as he can manage. Vincent and Tom have a warm father-son relationship and, against clichés, Tom is a happy child; he gets good grades at school, mingles easily with other students and makes friends.

Vincent is reported to the social services, By law, the state must separate Tom from Vincent until Vincent's job situation improves and he can apply for subsidized housing (which is dubious in the short run). This means orphanage for Tom, then a foster home and isolation from his father. Obviously, what is needed is an option where Tom is not separated from Vincent, but the law doesn't provide it and can only be the result of individual intervention, outside-the-system solidarity from social workers and teachers and pressure on politicians.

The movie exposes a pitiless, profit-oriented society where people like you and me can fall out of the category of "normal people" and end up jobless and homeless, in the margins of society. We get glimpses of the dire homeless situation in Paris, not very different than in other cities. You get (some) help after you reach bottom, but little assistance to prevent your fall. And, you have impressive labor laws in France and the rest of Europe, but employers flout them or exploit loopholes.

I liked this unpretentious film. There are some improbabilities here and there, but It has a bias for positivity and the goodness of people, which is refreshing. Acting is good, script and direction are fluid and to the point, all supported by excellent cinematography.